Established in 1983, Layman & Nichols, P.C. consist of three attorneys (two are also Certified Public Accountants) and a team of experienced paralegals and legal secretaries. Their law practice emphasizes tax planning, estate planning, business succession planning, elder law, wills and trusts, estate administration, retirement planning, real estate, tax-deferred exchanges, and representation of closely-held businesses, to include: professional practices, health law, charitable planning, transactions planning, and employee benefits.